Stem Valve, Inc. uses a process costing system. Here are data regarding the work in process inventory of the first processing department for the month of October: The units in beginning work in process inventory are 65% complete with respect to direct materials and 40% complete with respect to conversion costs. The units in ending work in process inventory are 50% complete with respect to direct materials and 35% complete with respect to conversion costs. What are the equivalent units of production for conversion costs during the month of October? 5,460